{"id":8561,"date":"2023-07-21T00:00:00","date_gmt":"2023-07-20T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/expert-comptable-en-liquidation-judiciaire-quelles-consequences-pour-ses-clients\/"},"modified":"2023-07-21T00:00:00","modified_gmt":"2023-07-20T22:00:00","slug":"expert-comptable-en-liquidation-judiciaire-quelles-consequences-pour-ses-clients","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/expert-comptable-en-liquidation-judiciaire-quelles-consequences-pour-ses-clients\/","title":{"rendered":"Expert-comptable en liquidation judiciaire : quelles cons\u00e9quences pour ses clients ?"},"content":{"rendered":"<p>Si les cons\u00e9quences d\u2019une liquidation judiciaire de son partenaire commercial ou de son d\u00e9biteur s\u2019imaginent facilement, elles sont moins \u00e9videntes lorsqu\u2019il s\u2019agit de son expert-comptable. Pourtant, une telle proc\u00e9dure peut avoir des effets tr\u00e8s concrets sur le bon d\u00e9roul\u00e9 des d\u00e9clarations fiscales. Concr\u00e8tement, que se passe-t-il pour les clients lorsqu\u2019un expert-comptable est en liquidation judiciaire ?<\/p>\n<h2>Expert-comptable en liquidation judiciaire ? Privil\u00e9giez la communication avec l\u2019administration fiscale !<\/h2>\n<p>Les \u00e9ch\u00e9ances de d\u00e9p\u00f4t des d\u00e9clarations fiscales n\u2019attendent pas les retardataires, quand bien m\u00eame ce retard ne serait pas imputable au chef d\u2019entreprise !<\/p>\n<p>C\u2019est le constat fait par une d\u00e9put\u00e9e : dans certaines situations, en raison de la proc\u00e9dure de liquidation judiciaire qui le frappe, l\u2019expert-comptable n\u2019a pas envoy\u00e9 \u00e0 l&#8217;administration fiscale ou aux organismes concern\u00e9s, les pi\u00e8ces comptables de son client.<\/p>\n<p>Cons\u00e9quence : l\u2019entrepreneur est en retard dans ses d\u00e9clarations. Un retard qu\u2019il peut avoir du mal \u00e0 r\u00e9soudre puisqu\u2019il peut lui \u00eatre difficile de r\u00e9cup\u00e9rer ses documents aupr\u00e8s de l\u2019expert-comptable.<\/p>\n<p>Or il n\u2019est pas possible pour un entrepreneur de faire des d\u00e9clarations sur la base d\u2019approximations, de moyennes des ann\u00e9es pr\u00e9c\u00e9dentes ou de projections.<\/p>\n<p>Comment r\u00e9soudre cette probl\u00e9matique ?<\/p>\n<p>Le Gouvernement rappelle qu\u2019il n\u2019existe pas de r\u00e8gle particuli\u00e8re dans ce cas. Il est conseill\u00e9 au chef d\u2019entreprise de contacter l\u2019administration fiscale et les organismes sociaux pour expliquer la situation et demander des mesures de tol\u00e9rance et de bienveillance\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-7108QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Bonnivard du 18 juillet 2023, Assembl\u00e9e nationale, no 7108 : \u00ab Situation entreprises face \u00e0 liquidation judiciaire de leur expert-comptable \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/expert-comptable-en-liquidation-judiciaire-quelles-consequences-pour-ses-clients\" target=\"_blank\" rel=\"noopener\">Expert-comptable et d\u00e9clarations fiscales : \u00ab j\u2019peux pas, j\u2019ai liquidation judiciaire\u2026 \u00bb<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/echeancesdateslimites.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si les cons\u00e9quences d\u2019une liquidation judiciaire de son partenaire commercial ou de son d\u00e9biteur s\u2019imaginent facilement, elles sont moins \u00e9videntes lorsqu\u2019il s\u2019agit de son expert-comptable. Pourtant, une telle proc\u00e9dure peut avoir des effets tr\u00e8s concrets sur le bon d\u00e9roul\u00e9 des d\u00e9clarations fiscales. Concr\u00e8tement, que se passe-t-il pour les clients lorsqu\u2019un expert-comptable est en liquidation judiciaire ?<\/p>\n","protected":false},"author":0,"featured_media":8562,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-8561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Expert-comptable en liquidation judiciaire : quelles cons\u00e9quences pour ses clients ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/expert-comptable-en-liquidation-judiciaire-quelles-consequences-pour-ses-clients\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Expert-comptable en liquidation judiciaire : quelles cons\u00e9quences pour ses clients ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si les cons\u00e9quences d\u2019une liquidation judiciaire de son partenaire commercial ou de son d\u00e9biteur s\u2019imaginent facilement, elles sont moins \u00e9videntes lorsqu\u2019il s\u2019agit de son expert-comptable. Pourtant, une telle proc\u00e9dure peut avoir des effets tr\u00e8s concrets sur le bon d\u00e9roul\u00e9 des d\u00e9clarations fiscales. 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